(In Arabic: نشاط) Any business established for the purpose of earning money, whether it is in the commercial sector, industry sector, or services sector …..etc.
(In Arabic: نسبة الاستخدام الفعلي الخاضع للضريبة) It refers to the taxable usage of a Capital Asset during a twelve-month period, as a portion of total usage during that twelve-month period. This percentage is compared to the Initial Recovery Percentage to determine if an adjustment is required.